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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3 Korean

Last Updated: Aug 21, 2026

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The Certified Internal Auditor (CIA) is an advanced professional certification for internal auditors. It is a globally recognized certification and is based on the International Professional Practices Framework (IPPF) of the IIA. The CIA exam consists of three parts. Part 1 covers the foundations of internal auditing, Part 2 covers business knowledge for internal auditing, and Part 3 covers internal audit practices. This article discusses the topic matter covered in Part 3 of the CIA exam. It also provides a sample question and answer to help candidates better prepare for this exam. The IIA CIA part 3 exam dumps are also one of the most complete study guides available. You will learn all the required topics and get a full understanding of them.

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The IIA CIA Part 3 exam is the last of a series of exams you take to complete the Certified Internal Auditor (CIA) designation. This is a highly respected and recognized certification that is usually looked upon favorably in the job market, especially when combined with other certifications like the CPA or CISA.

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Information Technology20%- Identify risk and control implications related to IT infrastructure and systems
  • 1. Operating systems
  • 2. Databases
  • 3. Networking
  • 4. Business continuity and disaster recovery
  • 5. Cloud computing
- Explain the purpose and use of common information security and technology controls
  • 1. Biometrics
  • 2. Multi-factor authentication
  • 3. Encryption
  • 4. Firewalls
  • 5. Passwords
  • 6. IT general controls
  • 7. Antivirus
  • 8. Digital signatures
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Examine the role of data analytics in the audit process
  • 1. Data extraction
  • 2. Data analysis techniques
  • 3. Continuous auditing
- Recognize data governance and data management concepts
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Phishing
  • 2. Social engineering
  • 3. Malware
  • 4. Ransomware
Topic 2: Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Trend analysis
  • 2. Common-size analysis
  • 3. Ratio analysis
- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Capital structure and financing
  • 3. Working capital management
  • 4. Foreign currency
Topic 3: Organizational Strategic Planning and Management25%- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Business context analysis
  • 2. Control environment
  • 3. Alternative strategies evaluation
  • 4. Alignment to the organization's mission and values
  • 5. Objective setting
  • 6. Risk appetite definition
- Examine organizational behavior and management principles
  • 1. Change management
  • 2. Motivation theories
  • 3. Leadership styles
  • 4. Conflict resolution
  • 5. Team dynamics
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Key performance indicators (KPIs)
  • 3. Benchmarking
- Identify risk and control implications related to leadership and mentoring
  • 1. Providing constructive feedback
  • 2. Guiding people
  • 3. Mentoring
  • 4. Building organizational commitment
  • 5. Demonstrating entrepreneurial ability
  • 6. Coaching
- Identify the risk and control implications of different organizational structures
  • 1. Flat versus traditional
  • 2. Centralized versus decentralized
  • 3. Matrix structures
Topic 4: Common Business Processes45%- Identify risk and control implications of project management
  • 1. Time/team/resources/cost management
  • 2. Project risk management
  • 3. Change management in projects
  • 4. Project plan and scope
- Describe business processes and their risk and control implications
  • 1. Management of outsourced processes
  • 2. Product development
  • 3. Procurement
  • 4. Sales and marketing
  • 5. Human resources
  • 6. Logistics
- Describe the risk and control implications of supply chain management
  • 1. Quality control
  • 2. Vendor management
  • 3. Inventory management
- Examine financial management concepts and their risk and control implications
  • 1. Cost accounting
  • 2. Capital budgeting and investment
  • 3. Working capital management
  • 4. Financial analysis and decision-making
  • 5. Managerial accounting
  • 6. Financial accounting and reporting
- Recognize various forms and elements of contracts
  • 1. Unilateral and bilateral contracts
  • 2. Consideration
  • 3. Fixed-price and cost-reimbursable contracts
  • 4. Formality

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